MAN (85/327)

No. 2419

Decision given 30 June 1987.

Registration – Input tax – Whether right to claim input tax in respect of supplies made to appellant arises before supplies made by appellant – Value Added Tax Act 1983, sec. 2(2), 14, Sch. 1, para. 1, 5, 11 – Sixth EC Directive (77/388/EEC), Art. 2, 4, 6, 17, 22.

  The appellant company appealed against a decision of the Commissioners to treat its registration, effected from 5 May 1982, as void ab initio, with the consequent disallowance of amounts of input tax claimed by the company.

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